S T A T E O F N E W Y O R K
________________________________________________________________________
1202
2009-2010 Regular Sessions
I N S E N A T E
January 27, 2009
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Introduced by Sens. THOMPSON, C. JOHNSON, ONORATO -- read twice and
ordered printed, and when printed to be committed to the Committee on
Local Government
AN ACT to amend the real property tax law, in relation to establishing
certain tax credits for resident police officers and firefighters
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 466-j to read as follows:
S 466-J. RESIDENT POLICE OFFICER OR FIREFIGHTER CREDIT. 1. REAL PROP-
ERTY, IN ANY CITY WITH A POPULATION BETWEEN TWO HUNDRED FIFTY THOUSAND
AND ONE MILLION, OWNED BY A RESIDENT POLICE OFFICER OR RESIDENT FIRE-
FIGHTER OR SUCH OFFICER OR FIREFIGHTER AND SPOUSE SHALL BE EXEMPT FROM
TAXATION FOR CITY PURPOSES TO THE EXTENT OF TEN THOUSAND DOLLARS MULTI-
PLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN
WHICH SUCH REAL PROPERTY IS LOCATED; PROVIDED THAT THE GOVERNING BODY OF
SUCH CITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THEREFOR.
2. SUCH EXEMPTION SHALL NOT BE GRANTED UNLESS:
(A) THE APPLICANT RESIDES IN THE CITY WHERE HE OR SHE SERVES AS A
POLICE OFFICER OR FIREFIGHTER; (B) THE PROPERTY IS THE PRIMARY RESIDENCE
OF THE APPLICANT; (C) THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL
PURPOSES; PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROP-
ERTY IS NOT USED EXCLUSIVELY FOR THE APPLICANT'S RESIDENCE BUT IS USED
FOR OTHER PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND THE
REMAINING PORTION ONLY SHALL BE ENTITLED TO THE EXEMPTION PROVIDED BY
THIS SECTION; AND (D) THE APPLICANT HAS BEEN CERTIFIED BY SUCH CITY AS A
POLICE OFFICER OR FIREFIGHTER.
3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR ON
OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED BY THE STATE
BOARD.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04686-01-9
S. 1202 2
4. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY WITH A
POPULATION OF ONE MILLION OR MORE.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable status dates occurring on or after such date.